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Organizational aspects of the administrative account of investment activity

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce ( irinavarpaeva@mail.ru )

Journal: International Accounting, #47, 2011

The article is devoted the economic nature, content and organization of the process of investment. These questions are of fundamental importance for the formation of theoretical and methodological positions of management accounting investment.


State support of investment activity (on example of the Nizhny Novgorod region)

Varpaeva I.A. Senior Lecturer, the Department of Finance and Accounting, the Nizhniy Novgorod State University named after N.I. Lobachevski ( irinavarpaeva@mail.ru )

Journal: Regional Economics: Theory and Practice, #24, 2013

In the article the directions of the state support of investment and innovation activities of enterprises of the Nizhny Novgorod region and the instruments of their amortization policy are analyzed.


Organizational aspects of management accounting of investment activity

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce ( irinavarpaeva@mail.ru )

Journal: Economic Analysis: Theory and Practice, #39, 2011

The article is devoted to the study of economic nature, content and organization of the process of investment activity. These questions are fundamental for the formation of theoretical and methodological provisions of management accounting of investment activity.


Research and signing investments in the international standards reporting

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce ( irinavarpaeva@mail.ru )

Journal: International Accounting, #15, 2011

Enterprise research and designing investments are an integral part of many types of businesses. A huge amount of such expenses and of many difficult aspects to make them legal, to estimate and reflect them in the accounting statements according to the International Standards Reporting, define the topicality of the article.


Real estate investment: accounting and information disclosing in under the russian and international standards of accunting and reporting

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce ( irinavarpaeva@mail.ru )

Journal: International Accounting, #2, 2011

Nowadays the activity of the organizations buying or creating real estate to transfer it to operating lease is widely spread. The article deals with urgent questions of adjudging, evaluating and presenting estate in financial statements according to the International and Russian Standards of Accounting and Reporting.


Reporting information about investment activity of economical subject

Varpaeva I.A. Senior Lecturer, Department “Finance and Accounting”, the N. Novgorod State University named after N.I..Lobachevski – National Research University ( irinavarpaeva@mail.ru )

Journal: International Accounting, #20, 2013

On the basis of the comparative analysis Russian and the International Financial Reporting Standards are formulated the directions of improvement of submission of information about the investment activity of economic subjects in capital-productive investment. Practical realization of the made offers will allow forming reporting information for realization of administrative functions by the internal personnel and for an assessment of investment appeal of the organization.


Accounting and analytical information in management of investment activity

Varpaeva I.A. the senior teacher of chair «the Accounting and Audit», Nighny Novgorod Institute of Commerce ( irinavarpaeva@mail.ru )

Journal: International Accounting, #32, 2011

Nowadays before system of the account of the enterprises there are problems of strengthening of operative and analytical properties, including in the field of investment activity. In given article by the author it is developed structure of the analytical account of the investment activity which is carried out in the form of building of objects of the basic means. The developed structure allows to realize managerial functions of the account, including control of execution of the budget of capital investments.


Development of a managerial accounting system of investment activity

Varpaeva I.A. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( irinavarpaeva@mail.ru )

Treushnikov R.V. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation ( trv_ruslan@mail.ru )

Journal: International Accounting, #24, 2014

In developing of a managerial accounting system, its inextricable link with each activity of the economic entity is recognized to be a core element. Still the management accounting of investing has not received adequate development despite the relevance of the activity of enterprises today. The article describes the basic elements of a managerial accounting system of investment activities in the form of the construction of new and rehabilitation of existing fixed assets.


Budgeting of the higher education institution activities within the framework of the project-oriented approach to management

Varpaeva I.A. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( irinavarpaeva@mail.ru )

Treushnikov R.V. National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation ( trv_ruslan@mail.ru )

Journal: International Accounting, #1, 2018

Importance This article examines the conceptual framework of the development of budget expenses performance indicators of the educational institution within the application of the performance-based budgeting method.
Objectives The article aims to study the principles of the current project-oriented approach to the management of budget expenditures of the Russian Federation's education system, the conceptual bases of the method of results-oriented budgeting, and develop budgetary expenses performance indicators of the higher education institution within the mentioned method.
Methods For the study, we used methods of analysis and synthesis, comparison, and the dialectical method of cognition.
Results The article proposes certain types and a composition of performance indicators of budgetary expenditures of the higher education institution, revealed on the basis of systematization of the principles of project-targeted approach to budget expenditure management and conceptual bases of results-oriented budgeting method.
Conclusions and Relevance The results obtained contribute to the construction of a results-oriented budgeting model as an element of the management accounting system of the educational institution. The proposed approaches to the development and composition of budget expenditures performance indicators are applicable in the development of tactical and strategic budgets of the educational institution and are necessary for the budgeting model development and construction of the management accounting system of the educational institution.


Formation and use of information fund for the system of management accounting of investing activities

Varpaeva I.A. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( irinavarpaeva@mail.ru )

Grishina O.V. Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( nkigrishina@yandex.ru )

Journal: International Accounting, #20, 2015

Importance This article studies the information fund of the management accounting system as used to prepare tactic and strategic managerial decision in terms of investing activity the business entity conducts by constructing new fixed assets or rehabilitating the existing ones.
     Objectives The objective of the research is to examine the composition, rules for forming and using the information corpus of the investor's management accounting system. It is needed to implement tactic and strategic management of the investment process. The objective is achievable through the relationship of such components as setting up the management structure, differentiation of financial responsibility centers, development and implementation of the budgeting system.
     Methods The research relies upon a dialectic method of cognition, analysis, synthesis, comparison.
     Results We outline the structure of the information fund of the management accounting system of the investing activity in question. We propose our own approaches to forming the information fund of the system for management accounting and coordinate its practical use as part of planning, financing, accounting, controlling and analyzing the investment process.
     Conclusions and Relevance The results contribute to improving the methodological basis of management accounting for investing activities. The proposed variant of the composition, rules for forming and using the information fund is necessary to perform management duties as part of the business process of investing, and helps understand organizational aspects of its management accounting system.


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